I 摘要 改革是推进发展最有力的动能，国企改革特别国有企业混合所有制改革已成为推 动国有企业进步的最新动能，国有企业通过引入民间资本、投 资民间企业、吸收项目 以及科研成果及技术等方式，组建形成了多资本来源、规模庞大、技术先进的公司制 企业集团。与此同时，由于资本来源复杂、一体化延伸形成的多元化 经营等，导致国 有企业集团管理水平参差不齐，存在不少问题，特别是在财务管理方面问题尤为突出： 财务管理架构不合理、全面预算执行不到位、协调沟通机制不健全、财务 人员管理不 到位、缺乏有效的财务监督等。所以，在防止国有资产损失的前提下，构建适应多资 本来源的国有企业集团集权型财务管理体制，实现资源共享，提高国有企业集团 综合 竞争力就显得尤为重要。 本文通过查阅相关文献欧亿·体育（中国）有限公司，介绍财务管控体制的相关理论，以文献阅读法对当 前国内外集权型财务管控研究现状进行总结分析，以此作为本文理 论基础。同时，以 C国有企业集团作为研究对象，通过调查问卷、实地调研和访谈等方式，结合C国有 企业集团财务管控现状，分析C国有企业集团在集权型财务管理过程中存在的 问题 及成因，参照内部控制五要素理论，从明确财务管理目标和基本原则、完善财务管理 体系架构、财务管理基本内容优化升级、建立会计信息传递与沟通协调机制、健全财 务 管理监督检查体系等方面，对C国有企业集团集权型财务管理体制进行重构。最 后结合C国有企业集团财务管理目标，为C国有企业集团集权型财务管理提出相应 的保障措施。通过 本文的研究，一方面能够优化重构C国有企业集团集权型财务管 理体制，提升集团财务管控水平和综合竞争力，另一方面能丰富我国国有企业集权型 财务管理体制理论，为更多的 国有企业集权型财务管理提供参考和借鉴。 关键词：国有企业；财务管理；集权型；分权型 山东理工大学硕士学位论文 ABSTRACT II ABSTRACT Reform is the most powerful driving force to promote development. The reform of state-owned enterprises, especially the reform of mixed ownership of state-owned enterprises, has become the latest driving force to promote the progress of state-owned enterprises. By introducing private capital, investing in private enterprises, absorbing projects, scientific research achievements and technology, state-owned enterprises have formed a corporate group with multiple capital sources, large scale and advanced technology. At the same time, due to the complex capital source and the diversified operation formed by the integrated extension, the management level of state-owned enterprise groups is uneven, and there are many problems, especially in the financial management: the financial management structure is unreasonable, the comprehensive budget implementation is not in place, the coordination and communication mechanism is not perfect, the financial personnel management is not in place, and the effective finance is not available Supervision, etc. Therefore, on the premise of preventing the loss of state-owned assets, it is particularly important to build a centralized financial management system of state-owned enterprise groups that adapts to multiple sources of capital, realize resource sharing and improve the comprehensive competitiveness of state-owned enterprise groups. This paper introduces the theory of financial management and control system by referring to relevant literature, and summarizes and analyzes the current research situation of centralized financial management and control at home and abroad with literature reading method, which is the theoretical basis of this paper. At the same time, taking C state-owned enterprise group as the research object, by means of questionnaire, field investigation and interview, combined with the current situation of financial management and control of C state-owned enterprise group, this paper analyzes the existing problems and causes in the process of centralized financial management of C state-owned enterprise group. Referring to the theory of five elements of internal control, this paper makes clear the objectives and basic principles of financial management and improves the framework of financial management system To reconstruct the centralized financial management system of state-owned enterprise group C, we should optimize and upgrade the basic content of financial management, establish the mechanism of accounting information transmission, 山东理工大学硕士学位论文 ABSTRACT III communication and coordination, and improve the supervision and inspection system of financial management. Finally, combined with the financial management objectives of C state-owned enterprise group, this paper puts forward corresponding safeguard measures for the centralized financial management of C state-owned enterprise group. Through the research of this paper, on the one hand, it can optimize and reconstruct the centralized financial management system of state-owned enterprise group C, improve the financial control level and comprehensive competitiveness of the group, on the other hand, it can enrich the theory of centralized financial management system of state-owned enterprises in China, and provide reference for more centralized financial management of state-owned enterprises. Key words: State-owned enterprises; Financial management; Centralization type; Decentralized type 山东理工大学硕士学位论文 目录 IV 目 录 摘要 .................................................................................................................................................... I ABSTRACT.............................................................................................................................................. II 目 录 ................................................................................................................................................. IV 第一 章 导 论 ................................................................................................................................... 1 1.1 研究背景 ................................................................................................................................... 1 1.2 国内外研究现 状........................................................................................................................ 1 1.2.1财务管理体制地位和作用 ............................................................................................. 1 1.2.2财务管理体制类别 ......................................................................................................... 2 1.2.3财务管理手段 ................................................................................................................. 2 1.2.4国有企业财务管理类别选择 ......................................................................................... 3 1.3 研究意义 ................................................................................................................................... 3 1.4 研究方法 ................................................................................................................................... 4 1.5 研究内容与论文结构 ................................................................................................................ 4 第二章 理论基础 ................................................................................................................................... 6 2.1 财务管理体制的类别 ................................................................................................................ 6 2.1.1集权型财务管理体制 ..................................................................................................... 6 2.1.2分权型财务管理体制 ..................................................................................................... 7 2.1.3集权与分权结合型管理体制 ......................................................................................... 8 2.2 财务管理体制选择依据 ............................................................................................................ 8 2.2.1企业与所属单位间的业务关系 ..................................................................................... 8 2.2.2企业与所属单位间的资本关系 ..............................